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BOE-A-2026-9048 ·25 April 2026 ·otro Low impact
Tax

Electricity producers in Navarra: amendments to Value Added Tax and Production Value Tax

Legislative Decree 1/2026 amends Navarra's tax regulations to harmonise Value Added Tax and the Tax on the Value of Electricity Production. The regulation introduces specific changes to Article 69.2.6 of Foral Law 19/1992 and Article 32 of the Regulations approved by Foral Decree 86/1993.

In 2 key points

  1. Amendment of Article 69.2.6 of Foral Law 19/1992 (ref. indice BOE)
  2. Amendment of Article 32 of the Regulations approved by Foral Decree 86/1993 (ref. indice BOE)

How it affects those involved

For entities subject to the Tax on the Value of Electricity Production in Navarra, the regulation alters the regulatory framework of their tax obligations by amending Foral Law 19/1992 and its Regulations. The impact is technical and focuses on the harmonisation of tax rates or bases applicable to energy production.

Lifecycle

2026-04-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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